2. (1) In these rules, unless the context otherwise requires,—
| (a) | | “Act” means the Income-tax Act, 1961 (43 of 1961); |
[(aa)
| | “authorised bank” means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);] |
(b)
| | “Chapter”, “section” and “Schedule” means respectively Chapter and section of, and Schedule to, the Act. |
(2) All references to “Forms” in these rules shall be construed as references to the forms set out in Appendix II hereto.